documento electrónico

Inglés

Libros CIAT

2013

125 p

1. Introduction. 2. Practical considerations for implementing transfer pricing policies. 3. Main aspects of legal rules for controlling abusive manipulation of transfer pricing adopted and being discussed by Latin American and Caribbean c ountries. 4. Aspects of the administrative structures for applying regulations to control abusive transfer pricing manipulation. 5. Transfer pricing: a glance from Organizations involved in taxation.